Is there logic to SDLT anti-avoidance provisions?
Project Blue Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Getting to grips with new stamp duty land tax rules for residential property
Advantages and disadvantages of selling a property to a company
Property price (£) | Rate (%) |
0-125,000 | 0 |
125,001-250,000 | 2 |
250,001-925,000 | 5 |
925,001-1,500,000 | 10 |
Over 1,500,000 | 12 |
Beware the ramifications of property transactions between connected parties
R and A Heler (TC4014)